Notice U/s142(1) of the Income Tax Act

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Can an assessing officer issue notice u/s142(1) where no assessment proceedings are pending to ask for the books of accounts and other details, the assessee had also not filed the retrun. 

 

Replies (5)
Since the assessee had not filed the return ,ao can issue notice for the same u/s 142 (1)
Any body can suggest who will handle such cases
When no return of income is filed, 142(1) notice can be issued requiring the assessee to file ITR and cannot ask for books of accounts etc
Ao can issue 142(1) and ask to file return and if assessee not file return and ao has sufficient info that assrssee has taxable income than ao can issue notice under section148
An Advocate can handle such cases who practice the taxation laws.


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